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HomeMy WebLinkAboutSupplemental Information Received after Posting of Agenda - Item B and E (2)I tuo Robin Roberts �J C, From: Jill Ingram Sent: Monday, March 13, 2017 3:00 PM To: Thomas Moore Cc: Craig A. Steele (CSteele @rwglaw.com); Vikki Beatley; Robin Roberts Subject: RE: Questions for tomorrow night meeting Attachments: Questions for 3 -13 (5) (2).pdf BCC: CITY COUNCIL Hi Tom, please see attached staff responses to your agenda questions. Please call if you would like to discuss further and /or staff can address any additional questions you have at the meeting tonight. Thank you, Jill Jill R. Ingram, City Manager City of Seal Beach - 211 Eighth Street, Seal Beach, CA 90740 (562) 431 -2527 Ext. 1300 For Information about Seal Beach, please see our city website: htto:ltwww.sealbeachca.00v NOTICE: This communication may contain privileged or other confidential information. If you are not the intended recipient of this communication, or an employee or agent responsible for delivering this communication to the intended recipient, please advise the sender by reply email and immediately delete the message and any attachments without copying or disclosing the contents. Thank you. From: Thomas Moore Sent: Sunday, March 12, 2017 9:30 PM To: Jill Ingram; Patrick Gallegos Subject: Questions for tomorrow night meeting Hi- Here are my questions for the meeting. A lot of my confusion may be because of a new accounting method / change of accounting where I saw a lot of entries in two different areas. I mention specific examples in the attached document. Also, it would be nice to have a few summary pages with more detail on how we are doing as far as what was the increase this year in revenue vs. last year and an easy way to compare previous year vs. current year with revenue /expenses. Are there reports that can be done with the accounting software like a P &L current year vs. previous year? Thank you for looking at this. Sincerely, 7om Thomas Moore Council Member, District 2 — Leisure World, College Park West and Rossmoor Center City of Seal Beach - 211 Eighth Street, Seal Beach, CA 90740 (562) 431 -2527 x1502 AlMiax QW For Information about Seal Beach, please see our city website: htto:1hvww.sealbeachca.aov NOTICE: This communication may contain privileged or other confidential information. If you are not the intended recipient of this communication, or an employee or agent responsible for delivering this communication to the intended recipient, please advise the sender by reply email and immediately delete the message and any attachments without copying or disclosing the contents. Thank you. Questions for 3/13/2017 Council Meeting ITEM B: Check #115739 ESRI ArcGIS software What is this used for? I am familiar with this software and google maps which is free may be an alternative. ESRI is the City's GIS provider. Unlike Google Maps, this system houses the City's infrastructure by layers and relevant parcel information for properties in the City. This software allows City staff to create and update information in the GIS database. Check #115768 Southern Contracting Company Which part of West Pump station work were they responsible for? Are they involved in audit? They are the contractor for the Variable Frequency Drive replacement which is part of SD1601, West End Pump Statin Electrical Improvements ITEM E: It would be helpful to see a bit more detail on what makes up the $500K more than last year. The detail can be found in the included attachments. Are there general accounting statements like a P &L & other statements of this year vs last year that we could look at? Local governments do not produce P &L's which is why the revenue and expense worksheets are provided. Looking at last year's report, I could see a comparative analysis with previous year. Is this possible for this year? The worksheets that were included last year were manually maintained spreadsheets that require significant effort as there is no similar report in the financial management system. Given all of the other projects and priorities, the report from the prior year has not been maintained. General Ledger • APPENDIX A • Page 2 • Why included items if budgeted revenue is 0 and Period revenue is 0? Street Excavation Permit, etc. —would be helpful when reviewing to not list items where all entries are 0 for the given item This is a system generated report which does not allow for suppressing lines with "0 ". • Rental Property — where did extra revenue come from ($72,906 revenue vs. 30,000 budgeted) The City switched property managers earlier in the fiscal year. When the final distribution came in all of the funds were posted to this particular account. Prior to the end of the year ar large portion of the funds will be transferred to Tidelands. • Rec /Lap Swim Passes —40,000 budgeted, loss of $128 —After reviewing rest of these items I see this under Page 5. Is this due to a new accounting system? There is no new accounting system. This a refund . Will this get clarified during budget review / future reports? The finance staff is working to attribute as many revenues as possible in the General Fund to specific department /divisions. After the beginning of the fiscal year, the new revenue account was created with the division. Prior to the end of the fiscal year, the budget will be moved as well. • Same issue as above with Swimming Lessons — 53,500 budgeted, $245 income — on page S below Same response as above. • Swimming pool rentals - $7300 projected, $400 income — page 5 below Same response as above. • Page 3 o Inmate self pay 320,000-0 income —same issue as items above (this is on page 5) Same response as above • What is Traffic Impact Application fee — budgeted projection off? Traffic Impact is a development fee, a portion of which is the application fee. The application fee is deposited into the General Fund and the impact fee is deposited into a special revenue fund. The budget includes revenue for a project that is expected to come in prior to the end of the fiscal year. • Environmental Fees, Engineering Fees — off projection (due to one or two items ?) Fees of these types come in originally as deposits. When the projects close, the revenues are posted. Additionally, similar to the prior response, new revenue accounts were created. • Bus Shelter Advertising — why so much below expected budget revenue? Bus shelter revenue comes in throughout the year, the largest components of which have not yet been received. • Maybe not use Misc Revenues in budget? As much as possible this account is not used. However, rather than creating a new account for a one time revenue this account will be used. What is this? On average the City receives revenues throughout the year that cannot be attributed to a specific revenue account. Is 50,000 too high? On average, this is the amount that is generally received, it may be too high or too low by the end of the fiscal year. What was 85K revenue from last year's budget? Last year the budget was $60,000 and the receipts were approximately $37,000 for multiple varied sources. • Page 4 o Waste Disposal revenue —why no amount budgeted? This was a unknown revenue that was received from the County. • Senior Transport Shop — Budgeted Revenue not realistic? After the budget was adopted the City received official notification from the Golden Rain Foundation that they would no longer be subsidizing the program. • There are two Misc Revenue items (001 -021 -30960 and 001- 000 - 30960) The first is for revenue attributed to the Police function and the other is for revenue that cannot be attributed to a specific division or department. • Inmate Self Pay (Item 001 - 024 -30842 why isn't it applied to 001 - 000 - 30842 ?) Reference above response regarding attributing revenues to specific departments /divisions. • Page 5 • Rec /Lap Swim Passes — (Item 001 - 073 -30620 why isn't it applied to 001 - 000 - 30620) • Same for other swim - related items mentioned under Page 2 Same as above response • APPENDIX B • Page 1 • Dist 2 Discretionary — What is the $336.80 used for? Fence replacement on College Park Drive • What are the part-time amounts for each position? I am not sure how to respond. Each month a portion of City Council pay is posted to this account. • Page 10 • Overtime Police field —what was overtime due to? As with any overtime it occurs for a multitude of reasons. In the police department when a new employee is in training over time occurs. Overtime also occurs when an officer is out for a work related injury. Finally, when there are vacant positions overtime occurs. Will this be 2X budgeted? While there is no way to know for sure, there is no expectation that overtime will be twice the budgeted amount. • Why is Deferred Comp — Cafeteria so different than budgeted? A cost for retirement expense was incorrectly posted to this account which has been corrected. • Page 14 o Why is overtime parking enforcement allowed when 0 budgeted? Overtime is approved as needed by the division head. When the budget was adopted no overtime was anticipated. • Page 17 o Contract Professional Building — why over budget? With the unexpected departure of the Building Official the use contract staff has be required, these costs will be offset by salary savings. • Page 23 o Equipment /Materials Landscap - %available correct —can you explain? The percent available is based upon the actual expense, not the encumbered amount. • Page 26 o Equipment /Materials Building —over budget? There is $20,000 budgeted and $17,200 spent /encumbered which is currently below budget. • Page 27 o Lease Payments -Bldg Maint - Explain 48,546.90 This is for the Climatec payment which was posted to the wrong account and has subsequently been corrected. • Page 32 o Contract Professional Services — What is this? There are various payment in this account for the tennis professional and for emergency repairs that had to be made at the Tennis Center. Will it go over - budget? Yes